Tiffany Company uses the indirect method to prepare the Operating Activities section of the statement of cash flows. The following activities occurred during the year at Tiffany Company.
a. __________ Depreciation expense
b. __________ Gain on the sale of used delivery truck
c. __________ Bad debt expense
d. __________ Increase in accounts payable
e. __________ Purchase of a new delivery truck
f. __________ Loss on retirement of bonds
g. __________ Increase in prepaid rent
h. __________ Decrease in inventory
i. __________ Increase in investments
j. __________ Amortization of patents

Required
For each of the above items, fill in the blank to indicate whether it would be added to net income (A), deducted from net income (D), or not reported in this section of the statement under the indirect method (NR).